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Additional information - Financial Statement Schedule I (Tables)

12 Months Ended

Jun. 30, 2024

Additional information - Financial Statement Schedule I

Statement of condensed statement of profit or loss

​

​	​	​	​	​	​	​
​	​	Year ended 30 June
​	​	2024	​	2023	​	2022
​		£’000		£’000		£’000
Operating expenses		(10,866)		(13,788)		(4,325)
Exceptional items		(43,324)		—		—
Income from shares in group undertakings		—		—		33,553
Finance income	​	2,509	​	113	​	124
(Loss)/profit before income tax		(51,681)		(13,675)		29,352
Income tax expense		—		—		(1)
(Loss)/profit for the year		(51,681)		(13,675)		29,351

Statement of condensed balance sheet

​

​	​	​	​	​
​	​	As of 30 June
​	​	2024	​	2023
​		£’000		£’000
ASSETS
Non-current assets
Investment in subsidiaries		319,265		319,265
​		319,265		319,265
Current assets		​		​
Amounts owed by subsidiaries	​	136,547	​	—
Other receivables		91		90
Cash and cash equivalents		372		715
​		137,010		805
Total assets		456,275		320,070
​	​	​	​	​
EQUITY AND LIABILITIES
Equity
Share capital		55		53
Share premium		227,361		68,822
Treasury shares	​	(21,305)	​	(21,305)
Retained earnings		195,382		246,187
​		401,493		293,757
Current liabilities		​		​
Amounts owed to subsidiaries	​	46,930	​	21,677
Other payables		7,852		4,636
​		54,782		26,313
Total equity and liabilities		456,275		320,070

Statement of condensed statement of changes in equity

​

​	​	​	​	​	​	​	​	​	​	​
​		Share		Share		Treasury		Retained		​
​	​	capital	​	premium	​	shares	​	earnings	​	Total equity
​	​	£’000	​	£’000	​	£’000	​	£’000	​	£’000
Balance at 1 July 2021		53		68,822		(21,305)	​	262,113		309,683
Profit for the year		—		—		—	​	29,351		29,351
Total comprehensive income for the year		—		—		—	​	29,351		29,351
Equity-settled share based payments		—		—		—	​	198		198
Dividends paid	​	—	​	—	​	—	​	(33,553)	​	(33,553)
Balance at 30 June 2022		53		68,822		(21,305)	​	258,109		305,679
Loss for the year		—		—		—	​	(13,675)		(13,675)
Total comprehensive income for the year		—		—		—	​	(13,675)		(13,675)
Equity-settled share based payments	​	—	​	—	​	—	​	1,753	​	1,753
Balance at 30 June 2023		53		68,822		(21,305)	​	246,187		293,757
Loss for the year		—		—		—	​	(51,681)		(51,681)
Total comprehensive loss for the year		—		—		—	​	(51,681)		(51,681)
Proceeds from issue of shares	​	2	​	158,539	​	—	​	—	​	158,541
Equity-settled share based payments	​	—	​	—	​	—	​	876	​	876
Balance at 30 June 2024		55		227,361		(21,305)	​	195,382		401,493

Statement of condensed statement of cash flows

​

​	​	​	​	​	​	​
​	​	Year ended 30 June
​	​	2024	​	2023	​	2022
​		£’000		£’000		£’000
Cash flows from operating activities
(Loss)/profit before income tax		(51,681)		(13,675)		29,352
Adjustments for:		​		​		​
Non-cash employee benefit expense - equity-settled share-based payments		875		1,753		198
Foreign exchange losses/(gains) on operating activities		1		116		(35)
Changes in working capital:		​		​		​
Other receivables		(1)		957		150
Amounts owed by subsidiaries	​	(3,371)	​	—	​	—
Other payables		3,216		11,549		3,837
Amounts due to subsidiaries	​	25,253	​	—	​	—
Tax paid	​	—	​	—	​	(1)
Net cash (outflow)/inflow from operating activities		(25,708)		700		33,501
Cash flows from financing activities		​		​		​
Proceeds from issue of shares	​	158,541	​	—	​	—
Dividends paid	​	—	​	—	​	(33,553)
Net cash inflow/(outflow) from financing activities	​	158,541	​	—	​	(33,553)
Cash flows from investing activities	​	​	​	​	​	​
Loans advanced to subsidiaries	​	(133,175)	​	—	​	—
Net cash outflow from investing activities		(133,175)		—		—
Effect of exchange rate changes on cash and cash equivalents		(1)		(116)		35
Net (decrease)/increase in cash and cash equivalents		(343)		584		(17)
Cash and cash equivalents at beginning of year		715		131		148
Cash and cash equivalents at end of year		372		715		131

Statement of reconciliation of parent and consolidated financial information

​

​	​	​	​	​	​	​
​		2024		2023		2022
​	​	£’000	​	£’000	​	£’000
IFRS (loss)/profit reconciliation:
Parent only — IFRS (loss)/profit for the year		(51,681)		(13,675)		29,351
Additional loss if subsidiaries had been accounted for on the equity method of accounting as opposed to cost		(61,478)		(15,003)		(144,861)
Consolidated IFRS loss for the year		(113,159)		(28,678)		(115,510)
​		​		​		​
IFRS equity reconciliation:		​		​		​
Parent only — IFRS equity		401,493		293,757		305,679
Additional loss if subsidiaries had been accounted for on the equity method of accounting as opposed to cost		(256,603)		(189,807)		(178,171)
Consolidated — IFRS equity		144,890		103,950		127,508

​

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